Due Dates EPF Monthly Contribution Deposit
EPF Monthly Contribution Deposit
EPF & MP Act 1952
Employer and employee PF contributions for the month must be deposited by 15th of the following month.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 15th of the following month | s.14B EPF Act: damages 5%–25% p.m. on delayed amount | Online payment through EPFO OTCP/UAN portal |
| FY 2025-26Current | 15th of the following month | s.14B damages: 5% (≤2m), 10% (2-4m), 15% (4-6m), 25% (>6m) | — |
| FY 2026-27 | 15th of the following month | s.14B — VERIFY if EPF Act amended | — |
FY-specific notes
FY 2024-25: Online payment through EPFO OTCP/UAN portal
Late fee calculator
Calculate the related statutory fee for this obligation.
EPF Act Section 14B — Damages for Delayed PF Contribution →